In the direct method statement of cash flows, depreciation is recorded as

In the direct method statement of cash flows, depreciation is recorded

Subject: Business    / Finance
Question
In the direct method statement of cash flows, depreciation would be recorded as:

A) Cash flow from operating activities
B) Cash flow from investing activities

C) cash flow from financing activities
D) This item is a cash flow that is actually recorded both as an operating & investing activity
E) This item is not a cash flow